<%@ taglib uri="http://www.opensymphony.com/sitemesh/decorator" prefix="decorator" %>

 <table border="0" cellpadding="1px" cellspacing="2px">
  <tr>
   <th class="panelTitle">
    <decorator:title default="Panel Title here" />
   </th>
  </tr>
  <tr>
   <td class="panelBody">
    <decorator:body />
   </td>
  </tr>
 </table>